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《企业法》第四十七条“工资列入成本开支的企业人员编制和行政机构的设置和调整”,作为改善企业经营管理中的重大问题来处理,以利于控制企业非生产人员的编制,减少成本开支,提高企业的经济效益。可是有人却认为工会的人员经费也是列入企业成本的,所以上文所指设置与调整应包括工会的编制和机构在内。本文愿就此问题与这些同志商榷。第一,工会人员经费是不是列入企业成本开支?这个问题需要作具体分析。1973年工会恢复组建后,
Article 47 of the “Enterprise Law” “Staffing of Wages Included in Cost Expenses and Establishment and Adjustment of Administrative Institutions” shall be dealt with as major issues in improving the operation and management of enterprises to facilitate the control of the establishment of non-production personnel in enterprises, Reduce costs and expenses, improve the economic efficiency of enterprises. However, some people think that trade union staffing costs are also included in the cost of enterprises. Therefore, the above setting and adjustment should include the establishment of trade unions and agencies. This article is willing to discuss with these comrades on this issue. First, is the cost of union staff included in the cost of business costs? This issue requires specific analysis. After the union was restored in 1973,